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Based on EBA Guidelines, DNB discloses the threshold for individual valuation and revaluation of collateral for non-performing loans

The EBA Guidelines on management of non-performing and forborne exposures require institutions to have immovable property collateral for non-performing exposures (NPEs) valued and revalued on an individual basis by an independent valuer. 

Published: 21 November 2022

Such individual valuation and revaluation must take place as soon as a loan is classified as an NPE and annually thereafter if the loan exceeds a certain threshold value. The Guidelines state in paragraph 189 that competent authorities must define, publicly disclose and apply this threshold to all credit institutions in the authority's jurisdiction. For significant banks directly under its supervision (SIs), the ECB has set this threshold for non-performing loans at a gross value of €300,000 and disclosed it in section 7.2.3 of its Guidance to banks on non-performing loans.

As the competent authority for less significant banks (LSIs) in the Netherlands, DNB follows the ECB’s SI policy in respect of LSIs for the threshold above which banks must have immovable property collateral linked to non-performing loans individually revalued by an independent valuer. This means that LSIs in the Netherlands must have immovable property collateral of non-performing loans with a gross value exceeding €300,000 individually (re)valued by an independent valuer.

This threshold must be applied with immediate effect in conjunction with section 9 of the EBA Guidelines. It may be adjusted following any changes the ECB will implement and disclose for SIs.


This statement is not made of DNB’s own accord. It entails the application of a discretionary power issued in the EBA Guidelines.

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